The tariff classification of sweet cocoa powder from the Dominican Republic.
Issued April 21, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1806.90.5900, 1806.90.5500
Headings: 1806
Product description
described as a sweet cocoa powder, which is stated to contain 78 percent sugar, 20 percent alkalized cocoa powder, 1.4 percent lecithin, .5 percent salt and .1 percent vanillin. The product will be imported in one half pound, one pound and two pound containers. The consumer makes a beverage by adding hot or cold milk to the sweet cocoa powder.
CBP rationale
The applicable subheading for the sweet cocoa powder, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500 Harmonized Tariff Schedules of the United States (HTS), which provides for chocolate and other food preparations containing cocoa.
Full text
NY B83876 April 21, 1997 CLA-2-18:RR:NC:SP:232 B83876 CATEGORY: Classification TARIFF NO.: 1806.90.5500; 1806.90.5900 Mr. Raul Torres Sucesores Pedro Cortes, Inc. P.O. Box 363626 San Juan, P.R. 00936-3626 RE: The tariff classification of sweet cocoa powder from the Dominican Republic. Dear Mr. Torres: In your letter dated March 25, 1997 you requested a tariff classification ruling. The subject merchandise is described as a sweet cocoa powder, which is stated to contain 78 percent sugar, 20 percent alkalized cocoa powder, 1.4 percent lecithin, .5 percent salt and .1 percent vanillin. The product will be imported in one half pound, one pound and two pound containers. The consumer makes a beverage by adding hot or cold milk to the sweet cocoa powder. The applicable subheading for the sweet cocoa powder, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500 Harmonized Tariff Schedules of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other...other...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 5.3 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.90.5900, HTS, and dutiable at the rate of 40.5 cents per kilogram plus 6.5 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS. Articles classifiable under subheading 1806.90.5500, HTS, which are products of the Dominican Republic are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at 212-466-5730. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of Chocolate Cocoa Bomb from Brazil
The Classification, Marking and Eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) for Double Truffle Hot Chocolate Drink Mix and No Sugar Added Hot Chocolate Drink Mix
The Classification and Eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) for a Hot Chocolate Drink Mix and Dunkaccino Drink Mix
The tariff classification and the country of origin of Instant Hot Chocolate Drink Powder from Austria.
The tariff classification of Chocolates from Belgium
The tariff classification of Chocolate products from Belgium
The tariff classification of Mother’s Day Mug Gift Sets from China
The tariff classification and status under the North American Free Trade Agreement (NAFTA) of Hot Chocolate Mix from Canada; Article 509. Correction to Ruling Number N291822.
The tariff classification and status under the North American Free Trade Agreement (NAFTA) of Hot Chocolate Mix from Canada; Article 509
The tariff classification of “Variety Pack Chocolate Gems” from Belgium
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →